Statement of Comprehensive Income

Difficulty: Beginner

Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Coca-Cola Co.’s net income attributable to shareowners of The Coca-Cola Company declined from 2016 to 2017 but then increased from 2017 to 2018 not reaching 2016 level.

Comprehensive income attributable to shareowners of The Coca-Cola Company

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

Coca-Cola Co.’s comprehensive income attributable to shareowners of The Coca-Cola Company declined from 2016 to 2017 but then increased from 2017 to 2018 not reaching 2016 level.